Legal Insights
Plain-language guides and case briefs on Philippine law — researched from the firm's law library of 184,000+ statutes, Supreme Court decisions, and agency issuances, and written so non-lawyers can understand and act on them.
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DST and GRT on Special Savings Accounts: Philippine Veterans Bank Ruling
The Supreme Court ruled special savings accounts are subject to documentary stamp tax and that final withholding taxes count toward gross receipts tax.
Navigating VAT Refund Claims: Understanding the Critical Timelines and Exceptions
Learn the strict 120+30 day rules for VAT refund claims in the Philippines, plus the key exception that saved this taxpayer's case.
Navigating Tax Assessments: The Importance of Timely Appeals in the Philippines
Learn why timing matters in Philippine tax disputes and how missing an appeal deadline can forfeit a taxpayer's right to challenge an assessment.
Understanding the Timely Filing of Appeals: A Crucial Lesson From Philippine Land Disputes
The Supreme Court clarifies the 30-day appeal period in tax disputes, using a land dispute analogy to explain finality and jurisdiction.
Proving Ownership in Land Disputes: Key Lessons From a Supreme Court Ruling on Quieting of Title
A Supreme Court ruling clarifies what it takes to prove ownership in a quieting of title case, and why tax declarations alone are not enough.
Excluding Heirs in Estate Partition: A Guide to Philippine Succession Law
Learn how the Supreme Court resolved a quieting of title case involving excluded heirs, tax declarations, and property partition in Philippine succession law.
Land Title Fraud: How to Protect Your Property Rights in the Philippines
The Supreme Court clarifies the rules on quieting title and tax declarations, offering key lessons on protecting property rights.
Navigating Excise Tax Refunds: The Two-Year Prescriptive Period in the Philippines
Understand the two-year prescriptive period for excise tax refunds in the Philippines and how the Supreme Court applies procedural rules in customs assessments.
Real Property Tax on IPP Power Facilities: EO 173 Condonation and Valid Assessments
Supreme Court clarifies that IPP power facilities under BOT contracts with GOCCs may qualify for EO 173 real property tax reduction and condonation.
Real Property Tax on Independent Power Producers: Key Lessons from the Nueva Vizcaya Case
The Supreme Court clarifies real property tax rules for independent power producers under BOT contracts with GOCCs.
Tax Exemption Challenges and the CTA's Exclusive Jurisdiction Over BIR Issuances
Learn why the Court of Tax Appeals, not regional trial courts, has exclusive jurisdiction over tax exemption cases and BIR revenue issuances.
Understanding the Limits of Garnishment in Tax Collection: Insights From the Philippine Supreme Court
The Supreme Court clarifies that impeachment only removes an official from office, not forfeits retirement benefits without judicial conviction.
Tax-Free Exchanges and Capital Gains Tax: Lessons from a Landmark Supreme Court Ruling
The Supreme Court clarifies when a tax-free exchange followed by a share sale is subject to capital gains tax, not income tax.
Local Tax Refund Requisites and Procedures for Contesting Assessments
Learn the requisites for local tax refunds and the proper procedure for contesting local tax assessments in the Philippines.
When Must Property Sellers Deliver the Title? The Fil-Estate v. Hermana Realty Rule
Full payment of the purchase price entitles a buyer to demand the deed of sale and owner's duplicate title, even if taxes remain unpaid.
Notarial Negligence and Tax Evasion: Lessons from Lopez v. Atty. Ramos
A notary's duty to verify identity and refuse unlawful deals explained through a lawyer's suspension for tax evasion.
Unlocking Tax Refunds: How the Supreme Court's Ruling on VAT Compliance Impacts Businesses in the Philippines
A guide to the Supreme Court's ruling on VAT refund claims, tax compliance, and what it means for Philippine businesses.
PAGCOR Tax Exemptions: When a Casino Licensee Still Pays Income Tax
The Supreme Court clarifies that PAGCOR's tax exemptions under PD 1869 do not automatically cover licensees operating their own casinos.
Understanding Tax Implications of Initial Public Offerings: Separate vs Joint Computation
The Supreme Court clarifies how IPO taxes on primary and secondary offerings are computed under the National Internal Revenue Code.
Navigating Tax Assessments: The Validity of Letters of Authority in the Philippines
Learn when a BIR Letter of Authority becomes invalid, the 30-day and 120-day rules, and how the Supreme Court ruled in AFP General Insurance.
Navigating Tax Law Conflicts: Understanding the Jurisdictional Limits of Courts in Tax Disputes
The Supreme Court clarifies the boundaries of judicial review in tax cases, emphasizing that courts cannot substitute their judgment for that of tax authorities.
Understanding THE Impact OF Unconstitutional Laws ON Amusement TAX Remittances IN THE Philippines
Navigating Fiscal Autonomy: The Limits of Incentive Disbursement in State Universities
The Supreme Court clarifies when the Film Development Council may claim amusement tax remittances from theater operators after the unconstitutionality ruling.
Zero-Rated VAT on Export Sales: Why Actual Exportation Matters Under Philippine Tax Law
Philippine Supreme Court clarifies that BOI certifications alone do not prove zero-rated VAT export sales without proof of actual exportation.